The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness

https://doi.org/10.35912/jakman.v5i3.3119
Published: Jul 8, 2024

Abstract:

Purpose: This study aims to determine the effects of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness.

Methodology/approach: This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method.

Results/findings: The results show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness.

Limitations: The limitation of this study is that the measurement used is the Book Tax Difference (BTD), which cannot maximally identify tax aggressiveness. This is because the measurement can only measure the difference between fiscal and commercial policies. In this study, only three variables affect tax aggressiveness, and the population of research objects used is still small, so the variables, population size, and observation years used as research objects can be added.

Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.

Keywords:
1. Capital Intensity
2. Advertising Intensity
3. Transfer Pricing
4. Tax Aggressiveness
Authors:
1 . Khairunissa Alika Pradipta
2 . Ferry Irawan
3 . Dianwicaksih Arieftiara
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How to Cite
Pradipta, K. A. ., Irawan, F. ., & Arieftiara, D. . (2024). The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness . Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(3), 223–234. https://doi.org/10.35912/jakman.v5i3.3119
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Issue & Section
Vol. 5 No. 3 (2024): Juni
Articles
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  2. Ahdiyah, A., & Triyanto, D. N. (2021). Impact of Financial Distress, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Aggressiveness. Journal of Accounting Auditing and Business, 4(2), 2021. https://doi.org/10.24198/jaab.v4i2.34528
  3. Al Hafizh, M. P. (2022, August 23). Nielsen Ungkap 20 Industri dengan Belanja Iklan Tertinggi di Indonesia. Marketeers. https://www.marketeers.com/nielsen-ungkap-20-industri-dengan-belanja-iklan-tertinggi-di-indonesia/
  4. Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259. https://doi.org/10.1108/JFC-10-2017-0091
  5. Andry, A., Ramdhani1, M. D., Zahra, Y., Fitria, N., & Rachman, A. A. (2021). The Effect of Transfer Pricing on Tax Avoidance in Manufacturing Companies Listed on LQ 45 Indonesia Stock Exchange 2015-2019. Turkish Journal of Physiotherapy and Rehabilitation, 32(3). www.turkjphysiotherrehabil.org
  6. Apriyanti, H. W., & Arifin, M. (2021). Tax aggressiveness determinants. Journal of Islamic Accounting and Finance Research, 3(1), 27–52. https://doi.org/10.21580/jiafr.2021.3.1.7412
  7. Arinda, H., & Dwimulyani, S. (2019). Analisis Pengaruh Kinerja Keuangan dan Kualitas Audit Terhadap Tax Avoidance Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 5(1), 123–140. https://doi.org/10.25105/jat.v5i1.5246
  8. Astrina, F., Aurellita, V., & Kurniawan, M. O. (2022). The Influence of Transfer Pricing and Sales Growth on Decisions Tax Avoidance. International Journal of Multidisciplinary Research and Analysis , 5(11). https://doi.org/10.47191/ijmra/v5-i11-28
  9. Atasa, Z., Sabna, A., & Wulandari, S. (2021). Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri. Akuntansi Dan Manajemen, 16(2), 123–141. https://akuntansi.pnp.ac.id/jam
  10. Aulia Rahman, H. (2021). Agresivitas Pajak dan Faktor-faktor yang Memengaruhinya. 6(Desember), 195–206. https://news.ddtc.co.id/
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  17. Hendrianto, A. J., Suripto, S., Effriyanti, E., & Hidayati, W. N. (2022). Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Owner, 6(3), 3188–3199. https://doi.org/10.33395/owner.v6i3.1054
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